Cal. RTC § 11311
This is the official text of Cal. RTC § 11311, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
If any person neglects or refuses to make a report as required by Article 2 of this chapter, the board shall make an estimate of the matters required to enable the board to make the assessment. The estimate shall be made for the year in respect to which the person failed to make the report and shall be based upon any information available to the board.
Status: in_force · Read it on the official government site
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